The article discusses the rulings issued by the Brazilian Federal Revenue Authorities (RFB) in February 2015 in response to taxpayers' consultations in relation to the registration of certain payments in the Integrated System of Foreign Service Trade (SISCOSERV). It cites the registration of salary ...
And there’s also a “Section 911” exclusion that allows them to avoid double taxation on income below a certain level. But the overall effect is a system that – at best – is a compliance nightmare. And in many cases, it means overseas Americans are being taxed by two governments on...
1.(Banking & Finance) tax deducted at source from income, esp from dividends, paid to nonresidents of a country, which may be reclaimed if a double-taxation agreement exists between the country in which the income is paid and the country of residence of the recipient ...
Romania should ensure the transposition of the provisions of Directive 2022/2523 and its entry into force within the national law by 31 December 2023, with the provisions to be applicable as of 1 January 2024. We emphasize that the proposals are in the draft stage and may undergo changes un...
The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years.
aInternational trade theory and policies are the microeconomic aspects of international economics because they deal with individual nations treated as single units and with the price of individual commodities. 因为他们应付与各自的国家对待单一单元和各自的商品的价格国际贸易理论和政策是国际经济学的微观经济的...
Citing those earlier rulings and the similarities between the mandatory repatriation tax and other tax provisions, the court concluded that the measure "falls squarely within Congress's constitutional authority to tax." Justice Amy Coney Barrett issued a concurring opinion, joined by Justice Samuel ...
The plaintiffs are led by the President Allende Foundation, named after the former President Salvador Allende, whom Pinochet overthrew in a coup. The Foundation represents more than 20,000 victims of the Pinochet dictatorship. The plaintiffs allege the funds were obtained by illegal expropriations ...
The Commission investigated several of these tax rulings and aggressive tax planning measures under State aid rules in the Belgian Excess Profit, Amazon, Fiat, and Apple cases. There were more. These are just a few of them. Toda...
SaaS is fairly new, and it's still up in the air which states consider SaaS taxable and which don't. Click here for a full state list with applicable laws.